I don’t recall off hand if this would be subject to payroll taxes that would cost the company money, however social security tax is capped anyway. The Amigos will need to pay federal and state income taxes on the sale, but that is paid personally and when you sell $2 million worth of stock it becomes a little easier to pay 1/3 of it in taxes when you sell and eliminate the downside risk.
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My comments are only my opinion and are not to be used for investment advice. Please conduct your own due diligence before choosing to buy or sell any investment.